Dairy Lees, 245 
the Surgeon-General of the Navy, and the Secretary of Agricul- 
ture; and the decisions of this board shall be final in the prem- 
ises. 
Sec, 15. That all packages of oleomargarine subject to tax under 
this act that shall be found without stamps or marks as herein pro- 
vided, and all oleomargarine intended for human consumption which 
contains ingredients adjudged, as hereinbefore provided, to be del- 
eterious to the public health, shall be forfeited to the United States. 
Any person who shall willfully remove or deface the stamps, marks, 
or brands on package containing oleomargarine taxed as provided 
herein shall be guilty of a misdemeanor, and shall be punished by 
a fine of not less than one hundred dollars nor more than two thou- 
sand dollars, and by imprisonment for not less than thirty days nor 
more than six months. 
Sec. 16. That oleomargarine may be removed from the place of 
manufacture for export to a foreign country without payment of 
tax or affixing stamps thereto, under such regulations and the fil- 
ing of such bonds and other security as the Commissioner of In- 
ternal Revenue, with the approval of the Secretary of the Treas- 
ury, may prescribe. Every person who shall export oleomargarine 
shall brand upon every tub, firkin, or other package containing such 
article the word “oleomargarine,” in plain Roman letters not less 
than one-half inch square. 
Sec. 17. That whenever any person engaged in carrying on the 
business of manufacturing oleomargarine defrauds, or attempts to 
defraud, the United States of the tax on the oleomargarine pro- 
duced by him, or any part thereof, he shall forfeit the factory and 
manufacturing apparatus used by him, and all oleomargarine and 
all raw material for the production of oleomargarine found in the 
factory and on the factory premises, and shall be fined not less than 
five hundred dollars, nor more than five thousand dollars, and be 
imprisoned not less than six months nor more than three years. 
Sec. 18. That if any manufacturer of oleomargarine, any dealer 
therein, or any importer or exporter thereof shall knowingly or 
willfully omit, neglect or refuse to do, or cause to be done, any of 
the things required by law in the carrying on or conducting of his 
business, or shall do anything by this act prohibited, if there be 
no specific penalty or punishment imposed by any other section of 
this act for the neglecting, omitting, or refusing to do, or for the 
doing or causing to be done, the thing required or prohibited, he 
shall pay a penalty of one thousand dollars; and if the person so 
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